MUZAMIL LEATHERS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS is a petition to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal, Madras-1, dated 18th July, 1980. The assessees were originally assessed on the total and taxable turnover of Rs. 25.61.049 and Rs. 12, 81, 392 respectively. Subsequently the assessing officer reopened the assessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959, observing :